IC Valuation & MEASUREMENT why and how

  • Andriessen D
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Many methods for the valuation or measurement of Intellectual Capital can be characterized as ‘solutions in search of a cause’. It is often unclear what the organizational problem is the methods intent to solve. In general, the field of IC performance measurement has paid little attention to organizational diagnosis and the 'Why' question. Another area that requires clarification is the 'How' question. There seems to be confusion about the distinction between valuation and measurement. The distinction is fundamental yet not recognized in the field. This paper helps to clarify these two areas of confusion: 'why' and 'how'. It describes the various motives for IC performance measurement. In addition, the paper clarifies the difference between various forms of valuation and measurement. Answering these questions will help the field to move forward, both in the theoretical discussion of IC measurement as in reconciling the tension between high quality research and practitioner relevance. *

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  • D. Andriessen

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